https://www.taxtmi.com/caselaws?id=798390 Mere sub-letting of hoarding sites to advertising agencies before 1 May 2006, without supplying services within the taxable category, did not attract service tax as Advertising Agency Service. For the period after 1 May 2006, extended limitation was unavailable where advertising agencies discharged tax on client consideration, including hoarding-space charges, making the arrangement revenue-neutral. Demand particulars derived from statutory records, regular returns were filed, and no positive concealment was identified. A bare allegation of suppression could not displace the bona fide interpretational dispute arising amid conflicting views; the related tax demand, interest and penalties were unsustainable. en-us Fri, 04 Sep 2026 00:00:00 +0530 Mon, 07 Sep 2026 08:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798390 Mere sub-letting of hoarding sites to advertising agencies before 1 May 2006, without supplying services within the taxable category, did not attract service tax as Advertising Agency Service. For the period after 1 May 2006, extended limitation was unavailable where advertising agencies discharged tax on client consideration, including hoarding-space charges, making the arrangement revenue-neutral. Demand particulars derived from statutory records, regular returns were filed, and no positive concealment was identified. A bare allegation of suppression could not displace the bona fide interpretational dispute arising amid conflicting views; the related tax demand, interest and penalties were unsustainable. Case-Laws Service Tax Fri, 04 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798390